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浅析实质重于形式原则的运用


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【摘要】

浅析实质重于形式原则的运用


浅析实质重于形式原则的运用
 

摘要:文章剖析了实质重于形式原则的涵义和必要性,探讨了该原则在会计核算中的运用及对会计人员的要求。说明了实质重于形式原则贯穿于会计核算的全过程且与其他原则相结合。实质重于形式原则的运用在一定程度上要加强对会计人员的要求。他要求企业在会计核算中,注意交易和事项的经济实质,而不必拘泥于其外在表现形式。这一原则的采用,体现了对经济业务实质的尊重可以较好的保证会计核算与客观经济事实相符。本文对“实质重于形式”原则的基本理论及会计中的具体应用作了说明,并结合实例阐述了实质重于形式原则在会计核算中的应用,以提高会计性信息的全面性和准确性。
关键词:实质重于形式;会计确认;运用形式

Analyses the essence of form principle focus on using
 

Abstract: This paper analyses some substantial heavier than the connotation and necessity form principle, and discussed the principles in the accounting and accounting personnel the application requirements. Explains the essence heavier than form principle throughout the whole process of accounting and combining with other principles. On the use of essence form principle in a certain extent of accounting personnel to strengthen the requirements. He asked enterprise in the accounting transactions and events, paying attention to the economic substance, and not get bogged down in the external form of expression. This principle of adopting, reflected the essence of economic business, the respect can better guarantee accounting and objective economic fact correspond. This paper focuses on form "the essence of the basic theoretical and accounting principles of the specific application, and illustrated with examples in essence form principle focus on the application of accounting information, in order to improve the comprehensive accounting sex and accuracy.
Key words: Substantial heavier than form; Accounting recognition; Apply formal

 

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